Circular on Issues Relevant to Improving the Tax Credit Policy for Overseas Income of Enterprises
关于完善企业境外所得税收抵免政策问题的通知
Tax credit policy has been revised to align with outbound investment needs.
(Issued by the Ministry of Finance and the State Administration of Taxation on December 28, 2017 and effective as of January 1, 2017.)
(财政部、国家税务总局于二零一七年十二月二十八日发布,自二零一七年一月一日发布执行。)
财税〔2017〕84号